Martinez Company's ending inventory includes the following items. Product Helmets Bats Shoes Uniforms Units Cost per Unit 40 $ 62 33 99 58 44 Market per Unit $ 58 112 103 80 54 44 Compute the lower of cost or market for ending inventory applied separately to each product. Per Unit Total Market Inventory Items Units Cost Market Cost LCM Applied to Items Helmets Bats Shoes 40 $ 33 54 58 62 $ 80 99 44 58 1121 103 44 Uniforms $ 0 $ 0